PENGARUH PAJAK TANGGUHAN, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, CORPORATE GOVERNANCE DAN ENVIRONMENTAL SOCIAL GOVERNANCE TERHADAP PERENCANAAN PAJAK

PAHLEVI, MUHAMMAD REZA and Kalsum, Umi (2024) PENGARUH PAJAK TANGGUHAN, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, CORPORATE GOVERNANCE DAN ENVIRONMENTAL SOCIAL GOVERNANCE TERHADAP PERENCANAAN PAJAK. Undergraduate thesis, Sriwijaya University.

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Abstract

Tax planning can be used to reduce taxes with the aim of reducing the tax burden. The purpose of this study is to analyze and test the effect of deferred taxes, profitability, leverage, company size, corporate governance and environmental social governance on tax planning. This study was conducted on State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The sampling technique used was purposive sampling. From the research population of 27 companies listed on the Indonesia Stock Exchange, there were 16 companies that met the criteria of this study. This study uses a multiple linear regression analysis model. The results of the study indicate that deferred taxes affect tax planning, profitability affects tax planning, leverage does not affect tax planning, company size does not affect tax planning, corporate governance affects tax planning, environmental social governance does not affect tax planning.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Perencanaan pajak, Pajak Tangguhan, Profitabilitas, Leverage, Ukuran Perusahaan, Corporate Governance, Environmental Social Governance
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muhammad Reza Pahlevi
Date Deposited:	06 Sep 2024 07:20
Last Modified:	06 Sep 2024 07:20
URI:	http://repository.unsri.ac.id/id/eprint/156704

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